37.8. An individual who has so elected, in prescribed form containing the prescribed information, shall pay for a year, on the due date, the amount that the individual’s eligible spouse for the year would, were it not for this section, pay for the year under section 37.6.
Where an individual has made an election under the first paragraph, the individual’s eligible spouse for the year is deemed to have no amount to pay for the year under the said section 37.6.
1996, c. 32, s. 106; 1997, c. 85, s. 383.